Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector

Detalhes bibliográficos
Autor(a) principal: Tostes,Karine Meire Leite
Data de Publicação: 2022
Outros Autores: Maria,Daiane de Moura Borges, Bellon,Karine Ramos da Rosa, Klitzke,Ricardo Jorge, Timofeiczyk Junior,Romano, Rocha,Márcio Pereira da
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Floresta e Ambiente
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S2179-80872022000400301
Resumo: Abstract This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.
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spelling Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber SectorExportHardwood FloorsInternational TradeTaxesAbstract This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.Instituto de Florestas da Universidade Federal Rural do Rio de Janeiro2022-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S2179-80872022000400301Floresta e Ambiente v.29 n.4 2022reponame:Floresta e Ambienteinstname:Universidade Federal do Rio de Janeiro (UFRJ)instacron:UFRJ10.1590/2179-8087-floram-2021-0031info:eu-repo/semantics/openAccessTostes,Karine Meire LeiteMaria,Daiane de Moura BorgesBellon,Karine Ramos da RosaKlitzke,Ricardo JorgeTimofeiczyk Junior,RomanoRocha,Márcio Pereira daeng2022-09-27T00:00:00Zoai:scielo:S2179-80872022000400301Revistahttps://www.floram.org/PUBhttps://old.scielo.br/oai/scielo-oai.phpfloramjournal@gmail.com||floram@ufrrj.br||2179-80871415-0980opendoar:2022-09-27T00:00Floresta e Ambiente - Universidade Federal do Rio de Janeiro (UFRJ)false
dc.title.none.fl_str_mv Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
title Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
spellingShingle Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
Tostes,Karine Meire Leite
Export
Hardwood Floors
International Trade
Taxes
title_short Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
title_full Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
title_fullStr Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
title_full_unstemmed Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
title_sort Drawback Customs Regime as an Instrument to Stimulate Exports in the Brazilian Timber Sector
author Tostes,Karine Meire Leite
author_facet Tostes,Karine Meire Leite
Maria,Daiane de Moura Borges
Bellon,Karine Ramos da Rosa
Klitzke,Ricardo Jorge
Timofeiczyk Junior,Romano
Rocha,Márcio Pereira da
author_role author
author2 Maria,Daiane de Moura Borges
Bellon,Karine Ramos da Rosa
Klitzke,Ricardo Jorge
Timofeiczyk Junior,Romano
Rocha,Márcio Pereira da
author2_role author
author
author
author
author
dc.contributor.author.fl_str_mv Tostes,Karine Meire Leite
Maria,Daiane de Moura Borges
Bellon,Karine Ramos da Rosa
Klitzke,Ricardo Jorge
Timofeiczyk Junior,Romano
Rocha,Márcio Pereira da
dc.subject.por.fl_str_mv Export
Hardwood Floors
International Trade
Taxes
topic Export
Hardwood Floors
International Trade
Taxes
description Abstract This paper aims to address the export incentive mechanisms through a case study exploring the advantages of the Integrated Drawback system, in a wood flooring company. A study was conducted indicating the inputs entered into the Integrated Drawback system in Suspension mode for the laminate flooring production process. The procedures required to acquire inputs using Drawback were described and the taxes that will be suspended were described. This is an efficient public policy instrument to export incentive. The Drawback regime can be applied by any exporting company, provided that the acquired inputs are used in the manufacturing process. In addition, it shows that tax reform is important measure to increase Brazilian competitiveness in different sectors, including the wood sector.
publishDate 2022
dc.date.none.fl_str_mv 2022-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://old.scielo.br/scielo.php?script=sci_arttext&pid=S2179-80872022000400301
url http://old.scielo.br/scielo.php?script=sci_arttext&pid=S2179-80872022000400301
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.1590/2179-8087-floram-2021-0031
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv Instituto de Florestas da Universidade Federal Rural do Rio de Janeiro
publisher.none.fl_str_mv Instituto de Florestas da Universidade Federal Rural do Rio de Janeiro
dc.source.none.fl_str_mv Floresta e Ambiente v.29 n.4 2022
reponame:Floresta e Ambiente
instname:Universidade Federal do Rio de Janeiro (UFRJ)
instacron:UFRJ
instname_str Universidade Federal do Rio de Janeiro (UFRJ)
instacron_str UFRJ
institution UFRJ
reponame_str Floresta e Ambiente
collection Floresta e Ambiente
repository.name.fl_str_mv Floresta e Ambiente - Universidade Federal do Rio de Janeiro (UFRJ)
repository.mail.fl_str_mv floramjournal@gmail.com||floram@ufrrj.br||
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